2012 (4) TMI 132

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....spondent: Shri V K Agarwal, Additional Commissioner (AR) Per: Ashok Jindal: The appellants are in appeal against the impugned order along with an application for stay. 2. The facts of the case are that an enquiry was conducted with the appellants by the Assistant Commissioner of Service Tax. The appellants are engaged in the business of promoting and marketing vacations and trips conducte....

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.... on a letter of enquiry wherein certain transaction's information asked from the appellant, the said letter was challenged by the appellants before the Commissioner (Appeals). The Commissioner (Appeals) entertained the appeal of the appellant and held that during the impugned period the services rendered by them shall fall under 'Business Auxiliary Services' and not under "Travel Agent Services" a....